TaxTMI 
TaxTMI 
2023 (8) TMI 455
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....on 260(A) of the Income Tax Act, 1961(for short "the Act") by the Commissioner of Income Tax, Ujjain, assailing the order dated 31.05.2004 passed by the Income Tax Appellate Tribunal ( for short "the Tribunal/ITAT"), Indore, in ITA No. 97/Ind/2003 whereby the appeal filed by the assessee has been partly allowed by setting aside the order of Commissioner of Income Tax(CIT) dated 26.12.2022. The present appeal was admitted on the following substantial questions of law:- "1. Whether the Hon'ble ITAT erred in directing the CIT, Ujjain to grant registration under Section 12A of the Income Tax Act on the basis of application submitted with the ACIT (Inv.), Ujjain (which is not by any stretch of imagination the part of the Office of t....
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....ic aim and object of the Trust was religious for the purpose of Digambar Jain Society and for their religious, cultural and social upliftment. As per Clause-5 of the Trust deed, it was the duty of the Trust to protect and manage the entire movable and immovable properties of temple and whenever necessary to extend and renovate the same from time to time. Vide Clause-12 of the deed, the Trustees were also empowered to constitute other rule, aim or planning for the progress of the Trust. As per Clause No.13, neither the Trustees nor any other person has any personal right over the movable or immovable property of the Trust nor would they be able to use the property of the Trust for their personal benefit but they will have their right on thes....
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....pondent/assessee filed an application dated 18.03.2002 before the C.I.T., Ujjain since the office was established in Ujjain. Two issues were there before CIT, Ujjain for consideration:- (i). Whether in the case of a Trust created/established prior to 1.4.1962, the provisions of Section 13(1)(b) are not applicable on the Trust. (ii) whether the Trust is genuine and entitled to registration. The contention of the assessee was rejected. 5. Learned CIT rejected the request of the assessee for grant of registration under Section 12(A)(a) of the Act since the assessee had not shown reason for not filing the application for the same within one year from the prescribed date nor had taken permission under Rule 14 of the Madhya P....
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.... the conclusion that the registration of the Trust as a condition precedent for claiming benefit under Sections 11, 12 r/w Section 13 is not mandatory for the purpose of availing the tax benefit. The ITAT also failed to consider the fact that since the respondent/assessee-Trust was registered as a public Trust on 20.11.2001, therefore, there was no question of registration under Section 12(A)(a) of the Act for the period 26.09.1956 to 20.11.2001. The learned ITAT also erred in allowing the application without considering the fact that the assesse/respondent could not disclose sufficient reasons to condone the inordinate delay. Learned counsel submitted that in the light of the substantial questions of law involved in the case, the order of ....
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....onsistently upheld by the Appellate Tribunal is binding on the High Court while hearing an appeal under Section 260A of the Act. It is only when it is noticed that the finding is de hors the evidence or against any provision of law or perverse to its extreme, that no judicial man can ever reach such a conclusion, that a case for interference in appeal under Section 260A of the Act is called for. Such does not appear to be a case of that nature." 11. So far as, the contention of the learned counsel for the appellant that the assessee/respondent Trust was not registered as a public Trust is concerned, learned senior counsel relied on the judgment of Division Bench of this Court in the case of Commissioner of Income Tax (Exemption) Vs. Maha....
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.... and there is no mandate under S. 12AA of the Act that the application seeking exemption is required to be applied only by a registered Trust or institution under the local laws i.e. M.P. Public Trust, 1951. The learned Tribunal considering the privisions of laws i.e. MP Public Trust Act, 1951. The learned Tribunal considering the provisions of S. 12AA(1) of the Act has specifically held that for registering the trust or institution for the purposes of the said Act the Principal CIT or CIT is required to satisfy itself about the objects of the applicant trust or institution and the genuineness of its activities. Under the said provision there is no requirement for a trust to be mandatorily registered as a public charitable trust un....